This course can be delivered to your organisation as part of our bespoke Corporate Training Solutions, at your own time and your own convenience. Contact us on kla@kpmg.com.mt or call us on +356 2563 6363 or on +356 9963 6363 for more information on how we can take care of your organisation’s training needs.

Course Description:

This session will provide an overview of Maltese VAT considerations relevant to businesses engaged in the Yachting sphere. The following aspects will be covered during the session:

• Considerations associated with the acquisition or importation of a Yacht;
• VAT implications associated with short-term chartering of a Yacht including the introduction of the 12% VAT rate as from 1st January 2024 and the application of the One-Stop Shop regime;
• VAT considerations associated with long-term yacht charters;
• Relevant considerations associated with charters to related parties;
• The Maltese Use and Enjoyment provisions;
• Considerations in case of free use of a Yacht acquired for business purposes

Target Audience:

The session is aimed for accountants, lawyers or other individuals including individuals working in the Yachting sphere interested in brushing up and keeping abreast with VAT developments in the sphere.

Learning Outcomes:

After attending the session, attendees will be in a position to appreciate salient VAT considerations in the Yachting sphere.

Prerequisites:

Basic VAT knowledge.

Venue: Kindly contact us on kla@kpmg.com.mt to indicate your preferred training method; online or in-person.

CPE Hours: This course qualifies for 3 hours of Structured CPE which can be classified as Core Competency. A certificate of attendance will be provided at the end of the session.

Trainer:

Louise Grima, Associate Director, Tax – VAT Compliance/Advisory, KPMG in Malta

Louise Grima is an Associate Director at KPMG Malta. She joined KPMG in 2015 after graduating with a Master in Accountancy from the University of Malta and has since worked in direct and indirect taxation assisting clients established in a number of fields including retailing, gaming, banking, funds amongst others. Louise was awarded the 2015 MIA Best Student of the Year prize for Master in Accountancy Group 2013/2015, holds a Diploma in VAT compliance and has successfully completed the Advanced Diploma in International Taxation with an overall distinction. Louise regularly delivers seminars on both direct and indirect taxation.

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